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What are the defining characteristics of modernism?
Industry Segments
Specific categories within an industry that companies can be classified under based on their main business activities.
Revenue Test
A criterion used to determine whether a business segment's revenue is sufficient for it to be considered a reportable segment under financial reporting standards.
Separately Reportable
Items or activities that must be individually disclosed in financial statements due to their significance or regulatory requirements.
Operating Profit Or Loss Test
A financial measure used to determine a company's profitability from its core business operations, excluding non-operational factors.
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